Bethesda Mining Company reports the following balance sheet information for 2018 and 2019.Prepare the 2018 and 2019 common-size balance sheets for Bethesda Mining.(Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019

2018 2019

Assets Current

assets Cash $

38,098

$

29,266%

%Accounts receivable58,281%78,639%Inventory133,148%199,946%Total

$

220,695%

$

316,683%Fixed assetsNet plant and equipment

$

657,347%

$

589,278%Total assets

$

878,042%

$

905,961%Liabilities and Owners' EquityCurrent liabilitiesAccounts payable

$

193,922%

$

201,611%Notes payable89,020%140,588%Total

$

282,942%

$

342,199%Long-term debt

$

245,000%

$

181,750%Owners' equityCommon stock and paid-in surplus

$

210,000%

$

210,000%Accumulated retained earnings140,100%172,012%Total

$

350,100%

$

382,012%Total liabilities and owners' equity

$

878,042%

$

905,961%